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TIP #04A19-03
DATE ISSUED: April 30, 2004

Local Communications Services Tax Rate Change Effective June 1, 2004
Palm Beach County

Effective June 1, 2004, the local communications services tax (CST) rate for the unincorporated area of Palm Beach County will change. The new rate will be 5.72% beginning June 1, 2004.

The new rate is effective for all bills issued on or after June 1, 2004, regardless of the date that the service is rendered or transacted. This rate change is the result of an ordinance passed by the local jurisdiction and will stay in effect until further notice by the Department of Revenue.

The local tax rate for CST includes both the local rate imposed under the CST statute (Section 202.19, Florida Statutes) and the discretionary sales surtax, if any, imposed under the sales and use tax statute (Section 212.055, Florida Statutes).

References: Sections 202.19 and 212.055, Florida Statutes


This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our site at Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800

Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.